German use and enjoyment rules
Member states can introduce another exception to the B2B rule according to the place where the services have been used and enjoyed. This exception may be introduced to avoid double taxation (positive use and enjoyment rules) or avoid non-taxation (negative use and enjoyment rules) or both.
Germany has introduced the positive use and enjoyment, hence deviating the place of supply to the country where the service is actually used when the customer is outside the EU and the service is also carried outside the EU. The following services are included:
- Advertising, consultancy and data processing services
- Banking and financial services
- Transfer of copyrights
- Supply of staff
- Access rights to gas and electricity
- Telecommunication, broadcasting and TV services.